Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1999)(112)ELT483Tri(Mum.)bai
..... were manufacturing the parts and accessories for captive consumption in their final product. he therefore confirmed the demand of rs. 5,00,771.42 under rule 9(2) section 11a of the central excise act, 1944.2. the ld. counsel for the appellant shri baxi referred to their declarations filed on 20-3-1986, 10-5-1987 and 30-5-1988 to ..... tribunal decision in the case of nestler boiler pvt. ltd. v. collector -1990 (50) e.l.t. 613 and on the decision of the tribunal in the case of indian explosives ltd. v. collector -1986 (24) e.l.t. 345 to say that where the declaration has been filed by the assessee giving the details of the manufacture the department cannot ..... factor in favour of the appellants. therefore, on the facts and in the circumstances of this case, we hold that the longer period for demanding duty in this case under section 11a cannot be invoked and as such the appellants succeed on grounds of limitation. the impugned order is therefore set aside and the appeal allowed in the above terms.
Tag this Judgment!Court : Mumbai
Reported in : 1998(3)ALLMR502; 1998(4)BomCR247
..... be effective from the date of suchapproval'.admittedly, expulsion of a member has serious consequences and it casts a stigma ona person's image in the society. section 35 of the act requires a resolution to be passedby a majority of not less than three-fourths of the members entitled to vote who are presentat a general meeting held for ..... g.s. mathkar spoke in praise of the petitioner's services and the fact that the situation in a plot where the occupants are occupying the old tenements was always explosive and it needed rare ability and skill to persuade them to agree to certain terms and make them shift to the new tenements. smt. hardikar also praised the services ..... have received the notice'. with such a clear mandatory provision the apex court held that the meeting was validly held. unfortunately, in the present case, neither in section 35 of the act nor in rule 29 of the rules nor in any bye-law of the society, there is any such clear mandate raising a presumption of service by a .....
Tag this Judgment!Court : Mumbai
Reported in : 1999(5)BomCR170; II(1999)DMC717
..... oral dying declarations are antagonistic to the first dying declaration where in no uncertain terms bebi stated that she was accidently burnt while preparing tea as a consequence of explosion of stove it would not be prudent to place reliance on them. it would also be pertinent to point out that the supreme court in paragraph 12 of ..... autopsy on the corpse of bebi was conducted on 18-11-1993 by dr. mahajan. since the genuineness of the post mortem has been admitted by the defence under section 294 cr. p.c.. dr. mahajan has not been examined by the prosecution. a perusal of the post mortem report shows that dr, mahajan found the following external ..... the dying man for observation, for example, whether there was sufficient light if the crime was committed at night; whether the capacity of the man to remember the (acts stated, had not been impaired at the time he was making the statement, by circumstances beyond his control; that the statement has been consistent throughout if he had several .....
Tag this Judgment!Court : Mumbai
Reported in : 1999(5)BomCR670; 1999CriLJ2194
..... smuggling, foreign exchange violation and offences under the narcotics drugs and psychotropic substances act, 1985, (c) essential commodities act, 1955, food adulteration act, acts dealing with environment or any other economic offences, (d) offences under the arms act, 1959, explosive substances act, 1908, terrorists and disruptive activities act, 1987, (e) offences relating to the army, navy and air force ..... , (k) any other type of offences against the state, (1) offences under the taxing enactments and (m) offences of defamation as defined in section 499 i.p.c.13. it is of relevance to note that in the second common cause case, : air1996sc3538 , the apex court thought it ..... by its observations in state of maharashtra v. champalal punjaji shah : 1981crilj1273 . the respondent champalal was punished for offences punishable under section 135 of the customs act by the trial magistrate. he was sentenced to suffer imprisonment for various terms, ranging from two to four years, and to pay .....
Tag this Judgment!Court : Mumbai
Reported in : [2002]109CompCas18(Bom)
..... rupees, and with a further fine which may extend to one hundred rupees for every day after the first during which the default continues'. 169. section 36. amendment to section 155 of the principal act.--(a) in sub-section (1), for clause (a), the following clause shall be substituted, namely : '(a) the name of any person- (i) is without sufficient cause, entered in the ..... of the 'court' under section 155 to the extent it is exclusive, the jurisdiction of civil court is impliedly barred. for what is not covered as aforesaid, the civil court would have jurisdiction.' 189. thus, it is clear, as recorded in the judgments in t.a.k. mohideen pichai taraganar v. tinnevelly mills co. ltd. : air1928mad571 ; avanthi explosive (p.) ltd. v. principal .....
Tag this Judgment!Court : Mumbai
Reported in : 1999(3)ALLMR504; 1999(4)BomCR566
..... of onsite emergency plans as per rule 13. finally, chief controller of explosives, appointed under the indian explosives act and rules, 1983 is to be incharge of the enforcement of directions and procedures as per the provisions, of the indian explosives act and rules made thereunder.80. the maharashtra pollution control board is basically ..... in june, 1972, in which india is a participatory country and to take appropriate steps for protection and improvement of human environment.79. section 2(e) of this act defines 'hazardous substance' to mean any substance or preparation liable to cause harm to human beings, other living creatures, plants, micro-organism, ..... s. chemconsult noted that the installation of the terminal complied with various safety codes and standards, such as bs 7777, piping din/ansi, pressure vessels (asme section viii), heat exchanger (tema c), safety distances (nfpa 58) and fire protection (tac guidelines). m/s. chernconsult, therefore, came to the following conclusions:(i .....
Tag this Judgment!Court : Mumbai
Reported in : (1999)101BOMLR913
..... b) smuggling- foreign exchange violation and offences under the narcotics drugs and psychotropic substances act, (c) essential commodities act, food adulteration act, acts dealing with environment or any other economic offences, (d) offences under arms act, explosive substances act, terrorists and disruptive activities act, (e) offences relating to the army, navy and air force, (f) offences ..... security and civilised living. it observed :the constitutional concern of social justice as an elastic continuous process is to accord justice to all sections of the society by providing facilities and opportunities to remove handicaps and disabilities with which the poor etc. are languishing to secure dignity of ..... and also imposed fine on them and, in its discretion, granted compensation to the petitioner under section 357 of the criminal procedure code or under section 5 of the probation of offenders act, whatever the case may be. what this indicates is that compensation to the victim of crime .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2000Bom34; 2000(1)BomCR511; (2000)1BOMLR56; 2000(2)MhLj570
..... c.p.c. he further submits that this court would not grant the relief of declaration, as it would serve no useful purpose. declaration made under section 34 of the specific relief act is only binding inter parties. therefore, the indian authorities would not be bound by such a declaration. with regard to the relief of damages for defamation ..... trustees, on the persons for whom, if in existence at the date of the declaration such parties would be trustees.'by virtue of section 35 of the specific relief act a declaration given under section 34 is binding only between the parties. it is declaration in personam and not in rem. thus the indian authorities would not be ..... that on the night of the collision the watch officer on ya mawlaya did not take collision avoidance action. the collision caused an explosion and fire on board the m.t. 'new world'. the explosion and fire caused by the collision resulted in eight deaths and several personal injuries, severe property damage to both vessels and loss .....
Tag this Judgment!Court : Mumbai
Reported in : (2000)102BOMLR487
..... foreign exchange violation and offences under the narcotic drugs and psychotropic substances act, 1985,(c) essential commodities act, 1955, food adulteration act, dealing with environment or any other economic offences,(d) offences under the arms act, 1959, explosive substances act, 1908, terrorists and disruptive activities act, 1987.(e) offences relating to the army, navy and air force ..... .rule, returnable forthwith with the consent of the parties.2. the present petitioners are prosecuted for having committed the offences punishable under sections 3/7 of the essential commodities act. the charge-sheet came to be filed on 15th february, 1993. the list of witnesses was filed on 24th of may, ..... against public justice,(k) any other type of offences against the state,(1) offences under the taxing enactments and(m) offences of defamation as defined in section 499, indian penal code.5. it would be appropriate to make a reference to the second common cause case, common cause, a registered society v .....
Tag this Judgment!Court : Mumbai
Reported in : [2000(87)FLR476]; (2001)ILLJ47Bom
..... remains that the breach is proved and the accused has not provided safety valve to the reactors and as found from the record that in past there was an explosion and accordingly as the offence is proved and the accused is found guilty of the breach of rule 65(3)(i)(a) of the maharashtra factories rules, ..... evidence of the prosecution witnesses coupled with defence of the accused wherein the accused has also not denied such violation of rules under the factories act which is punishable under section 92 of the factories act and accordingly prayed that the order of acquittal deserves to be set aside.3. shri ghadge, the learned advocate appearing for the respondent has ..... from the record, exhibit 12, the inspector of factory had in paragraph 6 observed that since about two years since the factory has restarted after the previous explosion and his enquiries with sahashikant shetty reveals that the pressure vessels have not lasted since. from exhibit 12 it is clear that in past the factory had an .....
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